Project for setting up Pineapple crop
CASH FLOW STATEMENT
						(Rs In Thousands)
PARTICULARS		Year 0	Year I	Year II	Year III
SOURCES OF FUNDS
INCREASE IN FARMER'S SHARE		75.00	-	-	-
NET PROFIT		-	(21.67)	57.28	39.26
INCREASE IN SUBSIDY		30.00	-	-	-
DEPRECIATION			16.27	16.27	16.27
PRELIMINARY EXP.W/O			-	-	-
INCREASE IN  TERM LOAN		45.00	-	-	-
INCREASE IN WC		-	-	-	-
	TOTAL	150.00	(5.40)	73.55	55.53
DEPLOYMENT
INCREASE IN FIXED ASSETS		150.00	-	-	-
PRELIMINARY EXPENSES		-	-	-	-
DECREASE IN TERM LOAN		-	-	8.18	8.18
INCREASE IN CURRENT ASSETS		-	-	-	-
INTEREST PAYMENT			-	-	-
TAXES			-	-	-
DIVIDEND			-	-	-
TOTAL		150.00	-	8.19	8.19
OPENING BALANCE			-	(5.40)	59.94
SURPLUS/DEFICIT		-	(5.40)	65.35	47.34
CLOSING BALANCE		-	(5.40)	59.94	107.28
Project for setting up Pineapple crop						(Rs In Thousands)
PROJECTED BALANCE SHEET
PARTICULARS		Year 0	Year I	Year II	Year III
LIABILITIES
FARMER'S SHARE		75.0	75.0	75.0	75.0
CAPITAL SUBSIDY		30.0	30.0	30.0	30.0
RESERVES & SURPLUSES		-	(21.7)	35.6	74.9
TERM LOAN		45.0	45.0	36.8	28.6
WC		-	-	-	-
TOTAL		150.0	128.3	177.4	208.5
ASSETS
FIXED ASSETS		150.0	150.0	133.8	117.5
LESS DEPRECIATION			16.3	16.3	16.3
NET BLOCK		150.0	133.7	117.5	101.2
CURRENT ASSETS		-	-	-	-
PRELIMINARY EXP.NOT W/O		-	-	-	-
CASH & BANK BALANCE
			(5.4)	59.9	107.3
TOTAL		150.0	128.3	177.4	208.5
		-	0.0	-	(0.0)
Project for setting up Pineapple crop
PROJECTED PROFIT AND LOSS ACCOUNT						(Rs In Thousands)
		Year I	Year II	Year III
SALES REALISATION		-	125.0	100.0
TOTAL COSTS		-	46.3	40.3
GROSS PROFIT		-	78.7	59.7
DEPRECIATION		16.3	16.3	16.3
INTEREST ON TERM LOAN		5.4	5.2	4.2
PROFIT BEFORE TAX		(21.7)	57.3	39.3
TAXES		-	-	-
PROFIT AFTER TAX		(21.7)	57.3	39.3
DIVIDEND		-	-	-
RETAINED PROFIT		(21.7)	57.3	39.3
NET CASH ACCRUALS		(5.4)	73.5	55.5
PROFIT & LOSS ACCOUNT
OPENING BALANCE		0.0	-21.7	35.6
CLOSING BALANCE		-21.7	35.6	74.9
Project for setting up Pineapple crop
DISCOUNTED CASHFLOW STATEMENT					(Rs In Thousands)
PARTICULARS		Year I	Year II	Year III	Year IV	Year V	Year VI	Year VII	Year VIII	Year IX	Year X	TOTAL
CAPITAL COST		150.0		-	33.3			33.33			33.33
GROSS REVENUE		0.0	125.0	100.0	0.0	125.0	100.0	0.0	125.0	100.0	0.00
PROD & OTHER COSTS		0.0	46.3	40.3	0.0	46.3	40.3	0.0	46.3	40.3	0.00
Salvage Value					0.0						0.00
GROSS SURPLUS		-150.0	78.7	59.7	-33.3	78.7	59.7	-33.3	78.7	59.7	-33.3
DF @ 15%		0.870	0.756	0.658	0.572	0.497	0.432	0.376	0.327	0.284	0.247
PW @ 15%		-130.4	59.5	39.3	-19.1	39.1	25.8	-12.5	25.7	17.0	-8.2	36.14
DF @ 30%		0.769	0.592	0.455	0.350	0.269	0.234	0.204	0.177	0.154	0.134
PW @ 30%		-115.4	46.6	27.2	-11.7	21.2	14.0	-6.8	13.9	9.2	-4.5	-6.25
		IRR  =	24.77
DF @ 11%		0.901	0.812	0.731	0.659	0.593	0.535	0.482	0.434	0.391	0.352
PW  OF OPERATIONAL CASH FLOW		0.0	63.9	43.7	0.0	46.7	31.9	0.0	34.2	23.3	0.0	243.64
NPV OF OERATIONAL CASH FLOW		243.6
INITIAL INVESTMENT		150.0
BENEFIT COST RATIO		1.6
Project for setting up Pineapple crop
BREAK EVEN ANALYSIS
				(Rs In Thousands)
PARTICULARS					Year III
				(At Optimum Level)
GROSS SALES					100.0
FIXED COST(INCL DEP.& INT.)					60.7
VARIABLE COST					0.0
CONTRIBUTION					100.0
BREAK EVEN POINT (%)					60.7
CASH BEP (%)					60.7
Project for setting up Pineapple crop
DEBT SERVICE COVERAGE RATIO				(Rs In Thousands)
		Year I	Year II	Year III
NET PROFIT after tax		-21.7	57.3	39.3
DEPRECIATION		16.3	16.3	16.3
PRELIMINARY EXP.W/O ADDED BACK		0.0	0.0	0.0
INTEREST		5.4	5.2	4.2
TOTAL		0.0	78.7	59.7
TERM LOAN INTEREST		5.4	5.2	4.2
TERM LOAN REPAYMENT		0.0	8.2	8.2
TOTAL		5.4	13.3	12.4
DSCR		0.0	5.9	4.8
AVERAGE DSCR					4.45
Project for setting up Pineapple crop
PAY BACK PERIOD					(Rs In Thousands)
PARTICULARS			Year I	Year II	Year III
CAPITAL INVESTMENT			150.0		0.0
NET CASH ACCRUALS			-5.4	73.5	55.5
CUMULATIVE INCOME			-5.4	68.1	123.7
		PAYBACK PERIOD		3.45	YEARS
Project for setting up Pineapple crop
COST OF PRODUCTION & PROFITABILITY					( Rupees In thousands)
PARTICULARS			Year I	Year II	Year III
INCOME			-	125.0	100.0
Sales			-	125.0	100.0
COST			-	46.3	40.3
VARIABLE			-	-	-
FREIGHT			-	-	-
FIXED			-	46.3	40.3
MANURE/FERTILIZERS/CHEMICALS			-	8.0	8.0
DIRECT LABOUR COST			-	2.1	2.1
OTHER COST			-	3.6	3.6
HARVESTING & TRANSPORTATION COST			-	32.1	26.1
GENERAL EXPENSES			-	0.5	0.5
GROSS PROFIT			-	78.7	59.7
DEPRECIATION			16.3	16.3	16.3
INTEREST -TERM LOAN			5.4	5.2	4.2
PRE- OPERATIVE EXP.W/O			-	-	-
PROFIT BEFORE TAX			(21.7)	57.3	39.3
TAXES			-	-	-
PROFIT AFTER TAXES			(21.7)	57.3	39.3
DIVIDEND %			-	-	-
DIVIDEND AMOUNT			-	-	-
RETAINED PROFIT			(21.7)	57.3	39.3
NET CASH ACCRUAL			(5.4)	73.5	55.5